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Mecklenburg County Fiscal Year 2003 Comprehensive Annual Financial Report (Dated Information for Historical Reference Only)

INTRODUCTION  ( Entire Introduction Section)
Letter of Transmittal
Board of County Commissioners
Organization Chart
Five Year Trends
Facts and Information
GFOA Certificate of Achievement   

FINANCIAL ( Entire Financial Section)

Independent Auditors' Report
Management's Discussion and Analysis
Basic Financial Statements
     Government-wide Financial Statements
           A-1 Statement of Net Assets (Deficit)  
           A-2 Statement of Activities  
     Fund Financial Statements
           Governmental Funds 
                A-3 Balance Sheet
                A-4 Statement of Revenues, Expenditures, and Changes
                            in Fund Balance
                A-5 Reconciliation of the Statement of Revenues, 
                            Expenditures and Changes in Fund Balances  
                          (Deficit) of Governmental Funds to the Statement 
                           of Activities  
                 A-6General Fund Statement of Revenues,Expenditures    
                           and Changes in Fund Balance
Proprietary Fund 
                A-7 Statement of Net Assets 
                A-8 Statement of Revenues, Expenses, and Changes in 
                       Net Assets 
                A-9 Statement of Cash Flows  
           Fiduciary Funds 
                A-10 Statement of Net Assets 
      Notes to Financial Statements

Required Supplementary Information 
      B-1 Separation Allowance for Law Enforcement Officers -  
              Analysis of Funding Progress
      B-2 Separation Allowance for Law Enforcement Officers -              Schedule of Employer Contributions
Combining and Individual Fund Statements and Schedules
       Nonmajor Governmental Funds 
           C-1 Combining Balance Sheet  
           C-2 Combining Statement of Revenues, Expenditures and
                   Changes in Fund Balance
            Special Revenue Funds 
                 C-3 Combining Balance Sheet 
                 C-4 Combining Schedule of Revenues, Expenditures 
                         Changes in Fund Balance
            Capital Projects Funds
                 C-5 Combining Balance Sheet 
                 C-6 Combining Schedule of Revenues, Expenditures
                         and Changes in Fund Balance 

Other Financial Schedules
    Agency Fiduciary Funds 
          D-1 Combining Schedule of Net Assets 
    Grants Project Fund 
          E-1 Schedule of Revenues, Expenditures and 
                 Changes in Fund Balance - Budget and Actual 
    Other Budgetary Schedules 
         Special Revenue Funds 
             F-1 Schedule of Revenues, Expenditures and Changes 
                       in Fund Balance - Budget and Actual - Capital
                        Reserve  
             F-2 Schedule of Revenues, Expenditures and Changes in
                        Fund Balance - Budget and Actual - Storm
                        Water Management 
             F-3 Schedule of Revenues, Expenditures and Changes    
                        in Fund Balance - Budget and Actual - Law 
                        Enforcement Service District 
             F-4 Schedule of Revenues, Expenditures and Changes 
                        in Fund Balance - Budget and Actual -     
                        Transit One-half Cent Sales Tax     
             F-5 Schedule of Revenues, Expenditures and Changes in
                        Fund Balance - Budget and Actual - Additional
                        One-half Cent Sales Tax 
             F-6 Schedule of Revenues, Expenditures and Changes in
                        Fund Balance - Budget and Actual - Scrap
                        Tire Disposal
             F-7 Schedule of Revenues, Expenditures and Changes in 
                        Fund Balance - Budget and Actual - Discarded 
                        White Goods 
            F-8 Schedule of Revenues, Expenditures and Changes in 
                        Fund Balance - Budget and Actual - Sheriff 
            F-9 Schedule of Revenues, Expenditures and Changes in 
                        Fund Balance - Budget and Actual - Register 
                        of Deeds 
            F-10 Schedule of Revenues, Expenditures and 
                       Changes in Fund Balance - 911 Public Safety 
                        Emergency Telephone Service
          Proprietary Fund 
                G-1 Schedule of Revenues, Expenses and Changes in
                            Net Assets - Budget and Actual - Solid Waste 
                            Operating Fund 
                G-2 Landfill Construction, Final Development and 
                            Postclosure Reserve Fund - Schedule of 
                            Revenues and Expenditures - Budget and Actual

STATISTICAL ( Entire Statistical Section)

Government-wide Information 
     Table A Government-wide Expenses by Function 
     Table B Government-wide Revenues
Fund Information
     Table 1 General Governmental Expenditures by Function 
     Table 2 General Governmental Revenues by Source  
     Table 3 General Fund Tax Revenues by Source  
     Table 4 Property Tax Levies, Tax Collections and Credits 
     Table 5 Tax Revenue  
     Table 6 Analysis of Current Tax Levy
     Table 7 Assessed and Estimated Actual Value of Taxable  
                           Property 
     Table 8 Property Tax Rates Per $100 Assessed Valuation - 
                           Direct and Overlapping 
     Table 9 Property Tax Levies - Direct and Overlapping     
                           Governments
     Table 10 Schedule of Bonds Payable 
     Table 11 Schedule of Certificates of Participation Payable  
     Table 12 Ratio of Net Bonded Debt to Assessed Valuation and 
                            Net Bonded Debt Per Capita
     Table 13 Computation of Direct and Overlapping Debt - 
                           General Obligation Bonds
     Table 14 Computation of Legal Debt Margin  
     Table 15 Ratio of Annual Debt Service Expenditures for 
                            General Obligation Bonded Debt to Total
                            General Governmental Expenditures
     Table 16 Special Assessments Billings and Collections  
     Table 17 Demographic Statistics 
     Table 18 Construction, Bank Deposits and Property Value  
     Table 19 Principal Taxpayers  
     Table 20 Miscellaneous Statistics 

Entire Mecklenburg County CAFR - Fiscal Year 2003



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